Read our insights, reports and more

The Federal Government is pushing forward with the introduction of a tax on sugary drinks. According to the basic information released so far, starting from 2028 the tax is to have an effect as a tool to direct health policy and at the same time generate more income for public budgets or the health system. But the current discussion is already showing that the scope, assessment basis and product categories are politically contentious.

In a Circular on 28 June 2024 the Federal Ministry of Finance announced that from 2025 there will be a Germany-wide requirement to report on electronic cash registers. This rule had been suspended until now because of a lack of technical implementation on the level of German Tax Offices. Now that this function has been added to the German online tax return portal www.elster.de, the conditions have now been met for the businesses concerned to fulfil this reporting requirement.

Operators of digital platforms must submit their report of traders on their platform to the Federal Central Tax Office (BZSt) by 31 January 2025. Find out what you need to do in this article.

Producers of single-use plastic products must be registered on the German Environment Agency’s DIVID platform by 31 December 2024 – for the first reporting year of 2024. Find out what you need to do in this article.